Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 950 - AT - Central ExciseManufacturing activity or not - installation and erection or heavy storage racks at the premises of its clients - Immovable goods - Held that:- The appellant although was principal manufacturer of manufactured rack components, that having been embedded to earth upon welding to fulfill contractual obligation and such racks became inseparable without causing damage thereto when detachment is contemplated, that rules out appellant's liability under Central Excise Act, 1944. Appellant was not mere supplier of goods. It had concurrent liability of embedding the supplied goods duly to earth to call the same as heavy storage racks. - Not liable to duty of excise - Decided in favour of assessee.
|